GST RCM - Reverse Charge Mechanism under GST (Explanation in Hindi)

RCM: It covers following 1. What is Forward charge Mechanism 2. What is Reverse charge Mechanism 3. Why RCM has been introduced in GST 4. RCM Basics 5. Applicability of RCM liability 6. Section 9(3) & 9(4) of CGST Act 7. Section 5(3) & 5(4) of IGST Act 8. Goods covered under RCM - 8 goods in detail 9. Service covered under RCM - 16 services in detail 10. Additional Services covered under IGST Act 11. Section 9(5) of the CGST Act 12. Ecommerce operator 13. Accounting Entries in case of RCM Basics of accounting Entry in tally with GSTR 1 and 3B view 14. GST Return filing by Suppliers GSTR - 1 Recipients GSTR - 1/ 2A/ 2B/ 3B 15. RCM ledger on GST Portal 16. Reconciliation of RCM liability and ITC 17. Self Invoicing - meaning, preparation, reporting & importance 18. Time of Supply for RCM GTA: 1. What is Goods Transport Agency 2. How to recognize if transporter is GTA 3. What is consignment note? 4. How to prepare consignment note & its draft 5. What is consigner and consignee? 6. Who is recipient in case of GTA Service 7. Various services provided by GTA 8. Recipient liable on RCM in case of GTA - with examp 9. Categories of the GTA transporter 10. Declaration by GTA to opt for the FCM/ RCM 11. When GTA is liable to get the GST Registration? 12. GST Return filing by GTA 13. GST Return filing by GTA service recipient 14. Tax rates for GTA 15. Accounting in the books of GTA service recipient - Tally If GTA is registered & opted FCM - 12% / 5% If GTA is registered but opted RCM If GTA is unregistered If transporter is not a GTA 16. Accounting in the books of GTA - tally If GTA opt FCM 12%/ 5% If GTA opt RCM & recipient is Registered / Unregistered 17. Which Transportation charges are exempt from GST 18. Why GST officers charge GST on RCM base on the entire amount debited to P&L Account 19. GST Registration requirement by GTA 20. Exempt services by GTA 21. Hiring means of transportation - taxability 22. Place of supply in case of GTA service & its examples